Commentary

V17.192 Preconditions to the entertainment of an appeal

Part V17 Customs duties

V17.192 Preconditions to the entertainment of an appeal

V17.192 Preconditions to the entertainment of an appeal

Before being able to entertain an appeal against the decisions specified below, an appellant is generally required to pay any relevant duty1 that he owes to HMRC, including any relevant duty which would be outstanding if the appeal had already been decided in favour of HMRC2.

However, the appeal can be entertained if:

  1.  

    (1)     HMRC has, on the application of the appellant, issued a certificate stating either:

  2.  
    1.  

      (a)     that such security as appears to them to be adequate has been given to them for the payment of that amount, or

    2.  

      (b)     that,

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